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Results: 1-10 of 641

Limits on a professional’s liability to third parties
  • Borden Ladner Gervais LLP
  • United Kingdom
  • October 17 2012

Useful stuff in Arrowhead Capital Finance Ltd v KPMG LLP, 2012 EWHC 1801 (Comm


IHT and the recession
  • DMH Stallard LLP
  • United Kingdom
  • December 8 2009

The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT


IHT nil rate band - don't discard the old will
  • DMH Stallard LLP
  • United Kingdom
  • March 1 2010

Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) 'nil rate band' that is available on the death of a surviving spouse or civil partner


Tax, marriage and living together
  • Penningtons Manches LLP
  • United Kingdom
  • February 24 2011

Cohabitating couples are at a disadvantage when it comes to inheritance tax (IHT


Privilege and tax advice
  • Mills & Reeve LLP
  • United Kingdom
  • September 30 2010

The Court of Appeal heard an appeal in July 2010 against the decision that privilege protects legal advice given by a lawyer and not to legal advice given by a non-lawyer such as an accountant


Maximising personal allowances and the lower and basic rate tax bands
  • Morton Fraser
  • United Kingdom
  • April 7 2011

If you are married or in a civil partnership and either yourself or your spouse civil partner is a non taxpayer, it is worth considering income shifting to utilise both of your personal allowances


Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services
  • Eversheds LLP
  • United Kingdom
  • January 12 2012

Local authorities often have the opportunity to recover costs from third parties or generate income by doing third party work


Charitable legacies - a question of give and take
  • Howes Percival LLP
  • United Kingdom
  • March 29 2012

The 2011 budget announced that it was the Government’s intention, following the completion of a formal consultation on the issue later that year, to introduce from April 2012 a lower Inheritance Tax charge where a person dies leaving 10 or more of their estate to charity in their Will


Marriage and tax breaks in the news
  • Morton Fraser
  • United Kingdom
  • January 6 2012

Recent BBC coverage of Government debates on the institution of marriage caught our attention


BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find